个人所得税年度申报表

个人所得税年度申报表INDIVIDUALINCOMETAXANNUALRETURN纳税月份：自年月日至年月日填表日期：年月日Taxablemonth：FromdatemonthyearDateoffillingdatemonthyeartodatemonthyear金额单位：人民币元Monetaryunit：RMBYuan根据《中华人民共和国个人所得税法》第七条和第九条的规定，制定本表。纳税人应在年度终了后三十日内将税款缴入国库，并向当地税务机关报送本表。ThisreturnisdesignedinaccordancewiththeprovisionsofArticle7andArticle9ofINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA.ThetaxpayersshouldturnthetaxovertotheStateTreasury，andfilethereturnwiththelocaltaxauthoritieswithinthirtydaysaftertheendofthetaxableyear.纳税人姓名Taxpayer’sname国籍Nationality抵华日期DatearrivedinChina在中国境内住址AddressinChina省、市、县、街道及号数（包括公寓号码）Streetnameandnumber（includingnumberofapartment.）公寓Apartment街道Street县/市County/City省Province在中国境内通讯地址（如非上述住址）MailingaddressinChina（ifnotthesameasabove）邮编Postcode电话Tel.number职业Profession服务单位Employer服务地点Workinglocation中国境内所得已纳税额AmountofincometaxpaidinChina境外所得应纳税额TaxonincomefromsourcesoutsideChina所得项目Categoriesofincome所得期间Incomeperiod应纳税所得额Taxableincome减免税额taxreduction已纳所得税额Incometaxpaid自缴或扣缴self-reportingorwithholding所得项目Categoriesofincome收入额Receipts减费用额Deductions应纳税所得额Taxableincome税率Taxrate速算扣除数Quickcalculationdeduction应纳所得税额Incometax境外已缴税额Foreigntaxpaid授权代理人Authorizedagent（如果你已委托代理人，请填写下列资料）为代理一切税务事宜，现授权（地址）为本人代理申报人，任何与本申报表有关的来往文件都可寄与此人。授权人签字：（Filloutthefollowingifyouhaveappointedanagent）Forpurposesofhandlingthetaxaffairs,Iherebyauthorize（address）toactonbehalfofmyself.Alldocumentsconcernedwiththisreturnmaybepostedtotheagent.Signature：声明：Declaration:我声明：此纳税申报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的，可靠的，完整的。声明人签字：IdeclarethatthisreturnhasbeencompletedaccordingtoINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA.Ibelievethatallstatementscontainedinthisreturnaretrue,correct,andcomplete.Signature：代理申报人（签字）：纳税人（签字或盖章）：Agent（Signature）：Taxpayer（Signatureorseal）：以下由税务机关填写（Forofficialuse）收到日期：接收人：审核日期：主管税务机关盖章主管税务官员签字境外税额的扣除计算扣除限额审核记录实际扣除额上年抵免的或结转的税额应补缴的税额国家税务总局监制.MadeundersupervisionofStateAdministrationofTaxation.纳税人识别号：TaxPayer’sIdentificationnumber填表须知一、本表适用于在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境外取得的所得年度申报。二、负有纳税义务的个人不能按规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延长期限。三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，予以处罚。四、填写本表要用中文，也可用中、外两种文字填写。五、所得为外国货币的，应按国家外汇管理机关公布的外汇牌价折合成人民币计算缴纳税款，并附送折算计算表。六、本表各栏的填写如下：1．纳税年度：填写取得所得的公历年度。2．纳税人识别号：填写办理税务登记时，由主管税务机关所确定的税务编码。3．填表日期：填写办理纳税申报表的实际日期。4．抵华日期：在中国境内无住所的纳税人填写此栏。5．在中国境内住址：在中国境内无住所的纳税人填写此栏。住在公寓、宾馆、饭店的，应填写公寓、宾馆、饭店名称和房间号码。6．在中国境内通讯地址：在中国境内无住所的纳税人填写此栏。7．邮编、电话：住址和通讯地址不一致时，邮编和电话号码应分别填写。8．已纳所得税额：填写纳税年度内在中国境内取得的所得已缴纳的税款。应分别所得项目填写并分别写明自缴或扣缴。同一所得项目，取得时间不同的，仍填入一行，并在“所得期间”栏内分别注明。9．境外所得应纳税额各栏填写如下：（1）所得项目：按照税法第二条规定的所得项目分别填写。（2）收入额：填写在年度内境外取得的全部收入额。（3）减除费用额：按照税法第六条的规定应减除的费用额填入本栏。不减除费用的，不填写。（4）境外已缴税额：填写在境外所得项目已缴纳的税额。10．声明人：填写纳税人本人姓名。如纳税人不在时，也可填写代理申报人姓名。Instructions1．ThisreturnistobefilledoutforpurposeofannualincometaxreportingbytheindividualswhohavedomicileinChina,orthoughwithoutdomicilebuthaveresidedforoneyearormoreinChinawithrespecttoincomefromsourcesoutsideChina.2．Incaseofinabilitytofilethereturnwithintheprescribedtimelimit，applicationshouldbesubmittedtothelocaltaxauthoritieswithintheprescribedtimelimitandthefilingtimemaybeappropriatelyextendeduponthetaxauthorities’approval.3．Incaseoffailuretosubmitthereturnwithintheprescribedtimelimit，punishmentshallbeinflictedinaccordancewiththeprovisionsofArticle62ofTHELAWOFPEOPLE’SREPUBLICOFCHINACONCERNINGADMINISTRATIONOFTAXCOLLECTION.4．ThereturnshouldbefilledoutinChineselanguageorbothChineseandforeignlanguages.5．IncomeinforeigncurrencyshouldbeconvertedintoRenminbi（RMB）attheexchangeratequotedbythestateexchangecontrolauthoritiesfortaxpurposeandasupportingdocumentshouldbeprovideddemonstratingtheconversion.6．Instructionsforfillingoutitems：a．Taxableyear：Calendaryearinwhichtheincomeisderived.b．Taxpayer’sidentificationnumber：thenumbergivenbythetaxauthoritiesinchargeattimeoftaxregistration.c．Dateoffilling：theactualdateoffillingoutthereturn.d．DatearrivedinChina：tobefilledoutbythetaxpayerwhohavenodomicileinChina.e．AddressinChina：tobefilledoutbythetaxpayerwhohavenodomicileinChina.Thetaxpayerswholiveinapartmentorhotelmayputdownthenameofapartmentbuildingorhotelandthenumberofapartment/room.f．MailingaddressinChina：tobefilledoutbythetaxpayerwhohavenodomicileinChina.g．Postcodeandtel-number：incasetheaddressandmailingaddressisinconsistent,putdownthepostcodesandthetel-numbersforboth.h．Incometaxpaid：thetaxpaidonincomederivedfromsourceswithinChinainthetaxableyear.Useseparatelinesfordifferentcategoriesofincomeandindicatewhetherthetaxhasbeenpaidthroughself-reportingorwithholding.Incasethesameincomederivedindifferentpayments,useonelineforthetotalbutmakenecessarynotesin“Incomeperiod”.i．Instructionsforfillingout“TaxonincomefromsourcesoutsideChina”：（a）Categoriesofincome：thecategoriesofincomestipulatedinArticle2ofthetaxlawrespectively.（b）Receipts：totalincomederivedfromsourcesoutsideChinainthetaxableyear.（c）Deductions：thedeductionsstipulatedinArticle6ofthetaxlaw.Leaveitblankifnodeductionisallowed.（d）Foreigntaxpaid：thetaxpaidonincomederivedfromsourcesoutsideChina.j．Declaration：tobesignedbythetaxpayer,orbyauthorizedagentincasethetaxpay